EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations prescribe the standard rate, lower rate and unauthorised disposals rate for landfill disposals tax chargeable on taxable disposals (within the meaning of Part 2 of the Landfill Disposals Tax (Wales) Act 2017) made on or after 1 April 2025.
The standard rate is £126.15 per tonne, the lower rate is £6.30 per tonne and the unauthorised disposals rate is £189.25 per tonne.
Taxable disposals made on or after 1 April 2024 but before 1 April 2025 will remain subject to rates set by the Landfill Disposals Tax (Tax Rates) (Amendment) and Tax Collection and Management (Wales) Act 2016 (Miscellaneous Amendments) (Wales) Regulations 2024 as a result of the amendment made by regulation 4 of these Regulations.
The Welsh Ministers’ Code of Practice on the carrying out of Regulatory Impact Assessments was considered in relation to these Regulations. As a result, a regulatory impact assessment has been prepared as to the likely costs and benefits of complying with these Regulations. A copy can be obtained from the Welsh Government, Cathays Park, Cardiff CF10 3NQ and on the Welsh Government’s website at www.gov.wales.